Unadjusted Trial Balance

Peacock Delivery
Unadjusted Trial Balance
December 31, 2023
	Account	Debit	Credit
	Cash	$34,000
	Accounts receivable	56,000
	Prepaid rent	10,400
	Supplies	2,100
	Trucks	83,000
	Accumulated amortizationtrucks		$42,000
	Accounts payable		7,200
	Salaries payable		0
	Unearned delivery revenue		8,000
	M. Fancy, capital		106,200
	M. Fancy, withdrawals	16,000
	Delivery revenue		50,000
	Salaries expense	8,000
	Rent expense	0
	Amortization expensetrucks	0
	Advertising expense	3,900
	Supplies expense	0
	Total	$213,400	$213,400

Data

a.	Prepaid rent still available at December 31, $5,000.
b.	Supplies used during the month, $2,000.
c.	Amortization on trucks for the month, $850.
d.	Accrued salaries expense at December 31, $1,500.
e.	Unearned delivery revenue still remaining to be earned at December 31, $2,700

Requirement 1. Journalize the adjusting entries. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)a. Prepaid rent still available at December 31,

$5,000.

Record the adjustment to prepaid rent.

	Accounts and Explanation	Debit	Credit
a.

Part 2b. Supplies used during the month,

$2,000.

Record the adjustment to the supplies account.

	Accounts and Explanation	Debit	Credit
b.

Part 3c. Amortization for the month,

$850.

Record the amortization for the month.

	Accounts and Explanation	Debit	Credit
c.

Part 4d. Accrued salaries expense at December 31,

$1,500.

Record accrued salaries expense.

Accounts and Explanation

Debit

Credit

d.

	Account	Debit	Credit
	Cash
	Accounts receivable
	Prepaid rent
	Supplies
	Trucks
	Accumulated amortizationtrucks
	Accounts payable
	Salaries payable
	Unearned delivery revenue
	M. Fancy, capital
	M. Fancy, withdrawals
	Delivery revenue
	Salaries expense
	Rent expense
	Amortization expensetrucks
	Advertising expense
	Supplies expense
	Total